2017 (10) TMI 193

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....e Respondent. ORDER [Order per: M.V. Ravindran] 1.   This appeal is directed against Order-in-Appeal No. GUN-EXCUS-000-APP-138-16-17 dated 23.12.2016. 2.   Heard both sides and perused the records. 3.   On perusal of records, I find that the issue is regarding eligibility to avail the CENVAT credit of various input services.  Appellant herein is sm....

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....llate authority.  The first appellate authority by Order-in-Appeal No. 17/2014 (G) CE dated 19.02.2014 on merits held in the favour of the appellant i.e. appellant can avail the CENVAT credit of the input services but rejected the CENVAT credit claim of the appellant only on the ground that they had not produced any documents to show that the duty, tax liability has been discharged by the ser....

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....n the merits of the case and denied the benefit of CENVAT credit to appellant.  In my considered view, impugned order passed by the first appellate authority is traveling beyond the direction of the Tribunal's order, that clearly directed him, only for the verification of the documents and come to a conclusion. 4.   In view of the foregoing, and as also seen from the records of t....